PENGARUH TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Persepsi Auditor KAP di Jawa Tengah)
Abstract: This research is
replication of research by Bennett and Hatfield (2013) investigating the effect
of the social mismatch between auditors and client on the collection of audit
evidence. This research aims to examine the effect of client type and communication
type on the collection of audit evidence. In addition, this research examines
the effect of communication type as moderate between client type on the
collection of audit evidence.
The population of the research is auditors that work at the firm in the province
of Central Java. The sample of the research is junior auditors with sampling
techniques using purposive sampling. Data were collected by questionnaire and
analyzed by binary logistic regression.
The research findings that show client type and communication type
negatively influenced the collection of audit evidence. In addition,
communication type strengthened the effect of client type on the collection of
audit evidence.
Keywords: client type,
communication type, collection of audit evidence, auditor-client relationship
Penulis: Nur Amalia Fitriani,
Anis Chariri
Kode Jurnal: jpakuntansidd141050
